M/S Jai Shiv International vs. State Of U.P. And Another

HIGH COURT OF JUDICATURE AT ALLAHABAD WRIT TAX No. - 4935 of 2025 Court No. - 3 HON'BLE SHEKHAR B. SARAF, J. HON'BLE PRAVEEN KUMAR GIRI, J. 1. Heard Sri Vishwjit learned counsel appearing on behalf of the petitioner and Sri Nimai Das, Additional Chief Standing Counsel appearing on behalf of the State. 2. This is a writ petition under Article 226 of the Constitution of India wherein the petitioner is aggrieved by the order dated August 21, 2024 passed by the respondent No.2/Deputy Commissioner, State Tax, Sector- 19, Agra under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "the Act") for F.Y. 2019-20. 3. Factual matrix in the matter is that the petitioner's registration under the Act was cancelled on September 17, 2022 w.e.f. 01.02.2022. Subsequent to the same, no business was carried out by the petitioner. It appears that a show cause notice dated 20.05.2024 was uploaded on the GST portal and subsequent to the same, the order impugned dated 21.08.2024 was passed under Section 73 of the Act for F.Y. 2019-2020. 4. Once the registration has been cancelled, the petitioner is not obligated to check GST portal. The mode of service of any show cause notice has to be by way of alternative means to the petitioner. 5. Counsel appearing on behalf of the petitioner relies upon an order passed by the coordinate Bench of this Court in M/s Katyal Industries v. State of U.P. and others, Neutral Citation No.2024:AHC:23697-DB. We are essentially in agreement with the said principle enunciated by the Versus Counsel for Petitioner(s) : Vishwjit Counsel for Respondent(s) : C.S.C. M/S Jai Shiv International .....Petitioner(s) State of U.P. and Another .....Respondent(s)